会计基础双语经典教程.pptx
Chapter 1Accounting: The Key to Success会计：成功的钥匙Learning ObjectivesDescribe forms of business organizations(企业组织的形式).Understand Business Activity(企业活动)Describe accounting and its goals and users(会计的目的和使用者).Identify users and uses of accounting.(会计的作用)Lesson 1Forms of Organizations企业的组织形式Definition 企业的概念 企业是一个生产单位，它设立的目的是为了实现利润的最大化；其功能是把土地、劳动等人力资本和非人力资本等生产要素进行投入并转化为一定的产出。 （新古典经济学的定义）企业企业Forms of OrganizationsBusiness organizations and non-business organizationsA business is one or more individuals selling products or services for profit.Business OrganizationsBusinesses take one of three forms: sole proprietorship, partnership, and corporation.企业的三种组织形式：独资企业、合伙企业与股份公司Sole Proprietorship(独资企业)A business owned by only one person. Legal requirements - file for a business license and register the business name.For accounting purposes, it is considered a separate entity, but, it is not considered a separate legal entity from its owner (unlimited liability).Profits are taxed on owners personal income tax return(个人所得税).个人独资企业独资企业是由某一所有者投资创办的企业，该所有者对企业的债务负有无限的责任，但他拥有企业所有的利润。l个人独资企业的财产归投资人个人所有l个人独资企业的出资人是一个自然人 l投资人以其个人财产对企业债务承担无限责任常见形式：个体工商户Partnerships(合伙企业)Owned by two or more people.Legal requirements - file for a business license and register the business name.Unlimited liability.Profits are claimed on partners personal income tax.There is usually an agreement in place, either written or oral, stating how profits and losses are shared.There are two types of partnerships.合伙企业合伙企业是由两个或更多合伙人组建的经济实体l财产共有l责任无限 l利益共享常见形式：律师事务所与会计师事务所Limited Vs Limited Liability普通合伙与有限责任合伙A limited partnership includes a general partner(s) with unlimited liability and a limited partner(s) with limited liability with the liability restricted to the amount invested.普通合伙的合伙人均为普通合伙人，对合伙企业的债务承担无限连带责任。例如，甲、乙、丙三人成立的合伙企业破产时，当甲、乙已无个人资产抵偿企业所欠债务时，虽然丙已依约还清应分摊的债务，但仍有义务用其个人财产为甲、乙两人付清所欠的应分摊的合伙债务，当然此时丙对甲、乙拥有财产追索权。 Limited liability partnership restricts partners liabilities to their own acts and the acts of the individuals under their control. This protects the innocent partner from the negligence of another partner, yet they are all still responsible for the partnerships debt.有限责任合伙企业由一个或几个普通合伙人和一个或几个责任有限的合伙人组成，即合伙人中至少有一个人要对企业的经营活动负无限责任，而其他合伙人只能其出资额为限对债务承担偿债责任，因而这类合伙人一般不直接参与企业经营管理活动。Corporation(股份公司)A separate legal entity.A corporation is responsible for its own acts and own debts.It can enter into its own contracts and can buy, own and sell property.It can sue and be sued.File their own taxes and pay tax on its profits.股份公司股份公司即股份有限公司l股东与股票按规定向公司投入一定量的资本公司提供能证明其拥有该公司股份资本所有权的证书就是股票l常见形式：中国石油化工股份有限公司股份公司股份公司Sole ProprietorshipPartnershipCorporationBusiness EntityYes YesYesLegal entityNo NoYesLimited liabilityNoNoYesUnlimited lifeNoNoYesBusiness taxedNoNoYesOne owner allowedYesNoYesNon-Business OrganizationsInclude not-for-profit and government organizations.Operate not for profit, but rather for goals such as health, education, religious services, and cultural and social activities.They do not have an identifiable owner.Are accountable to taxpayers, donors, lenders, legislators, regulators and other continuants. 案例思考You and a friend have developed a new design for mountain bikes that improves speed and performance by a remarkable 25% to 40%. You are planning to form a small business to manufacture and market these bikes. You and your friend are concerned about potential lawsuits from individuals who may become injured because of using the speed feature of the bikes with reckless abandon. What form of organization do you set up?EntrepreneurYou should probably form your business as a corporation if potential lawsuits are of prime concern. The corporation form of organization would protect your potential property from lawsuits directed at the business, and would place only the corporations resources at risk. You should also examine the ethical and socially responsible aspects of starting a business where you anticipate injuries to others.Lesson 2Business Activity企业活动企业的条件企业的条件：人、财、物l人力资源l各种房屋建筑物、办公用品、机器设备、原材料、产成品或商品等l财力 库存现金和银行存款 “物”的计量企业的物资运动l工业企业的物资流动现金、银行存款原材料在产品半成品产成品现金、银行存款l商品流通企业的物资流动 现金、银行存款库存商品现金、银行存款企业活动融资活动融资活动 所有者投入所有者投入 (权益权益) 非所有者投入非所有者投入 (负债负债) 融资融资 计划计划计划计划 融资即是一个企业的资金筹集的行为与过程。也就是公司根据自身的生产融资即是一个企业的资金筹集的行为与过程。也就是公司根据自身的生产经营状况、资金拥有的状况，以及公司未来经营发展的需要，通过科学的预测和经营状况、资金拥有的状况，以及公司未来经营发展的需要，通过科学的预测和决策，采用一定的方式，从一定的渠道向公司的投资者和债权人去筹集资金，组决策，采用一定的方式，从一定的渠道向公司的投资者和债权人去筹集资金，组织资金的供应，以保证公司正常生产需要，经营管理活动需要的理财行为。织资金的供应，以保证公司正常生产需要，经营管理活动需要的理财行为。企业活动投资活动投资活动 购买资源购买资源 (资产资产)融资融资 投资投资 投资活动是指企业以自有的资产投入，承担相应的风险，以期合法地取得更多投资活动是指企业以自有的资产投入，承担相应的风险，以期合法地取得更多的资产或权益的一种经济活动。的资产或权益的一种经济活动。企业投资需要注意几个方面的问题：一、客观评估自身条件，要量力而行。二企业投资需要注意几个方面的问题：一、客观评估自身条件，要量力而行。二、认真研究投资环境。三、确定投资项目，要作好市场调查。、认真研究投资环境。三、确定投资项目，要作好市场调查。企业活动经营活动经营活动 销售产品和服务销售产品和服务 导致收入和费用导致收入和费用融资融资 投资投资经营经营会计恒等式前瞻投资投资融资融资 资产资产 负债负债所有者权益所有者权益资产资产=负债负债+所有者权益所有者权益案例案例会计为什么存在会计为什么存在王记杂货店王记杂货店老王在社区内开了一家“王记”杂货店。刚开始的时候，老王，自己进货，老伴经营。为了将家里现金的收支和杂货店的现金收支分开，以计算杂货店的盈利情况，老伴的办法是将家里的钱和杂货店的钱分开放。很快，生意做起来了，老王发现资金不足，人手也不够，就邀请表弟陈青入伙，并请了一个伙计李平来看店。现在又如何区分老王家里的收支和杂货店的收支呢？这时候，李平的办法是，拿一个账本将杂货店每天收入和支出的现金记录下来。从上述例子中，我们要思考这样一个问题：为什么刚开始的时候老王只是把店里的钱和家里的钱分开放就可以了，但陈青加盟并请了伙计后却要记账？案例案例会计为什么存在会计为什么存在王记杂货店王记杂货店这其实是信任的问题。老伴和老王是一家人，彼此信任，老伴只要把家里和店里的钱分开放，不要搞混就行。而老王、陈青、李平三方利益不同，这时候光靠信任是不够的，只有账本说了算。Lesson 3Accounting & Users of Accounting Information会计与会计信息的使用者引子：引子：“80后后”学做账房先生学做账房先生穷酸族、卡奴、房奴各种各样的称呼被舆论加在了“80后”青年的身上。这一代青年面临着和他们的长辈完全不同的经济环境，也遭遇着前所未有的就业压力，许多人因为不善于理财而成为“月光族”。如今，他们中的一部分人正努力从中挣脱出来，学着成为新时代的“账房先生”。Case: You need to understand accounting knowledge!Accounting is the language of business. It is the tool which communicates financial information with employees and publics. 您知道吗您可以买一股麦当劳的股票，让自己成为该公司的股东！那么首先您需要了解该公司的财务状况和发展前景。只有认为麦当劳公司将继续走向成功，您才想要拥有该公司的股份。What is Accounting?会计是对经济活动进行确认、记录、传递相关的、会计是对经济活动进行确认、记录、传递相关的、可靠的、可比较的会计信息，为使用者制定决策服可靠的、可比较的会计信息，为使用者制定决策服务的信息系统。务的信息系统。Accountingis asystem thatIdentifiesRecordsCommunicatesinformation that isRelevantReliableComparableto help users make better decisions.Focus of Accounting Identifying Business transactions Recording business transactions Reporting and Analyzing business transactionsUsers making decisionsUsers of Accounting Information Internal Users External Users Managers Shareholders Officers Lenders Internal Auditors CustomersUsers of Accounting InformationInternal users are the individuals involved in managing and operating the company. To make a decision, key questions need to be answered.Managers: How to reinforce internal control? How to make the plan for next period? .Users of Accounting InformationInternal ReportingManagerial accounting-aimed at serving the decision-making needs of internal users, to help internal users improve the efficiency and effectiveness of an organization in delivering products or services by providing special purpose reports.Users of Accounting InformationExternal users - are not directly involved in running the business.Shareholders: Should I invest money to the company or not? Lenders: Should I lend money to the company or not? Suppliers: Should I sell goods to the company on credit?Users of Accounting InformationExternal ReportingFinancial Accounting-aimed at servicing external users.Its primary objective is to provide external reports called financial statements to help users analyse an organizations activities.Class-exerciseIdentify the users of TLC Daycares accounting information as internal(I) or external(E).Bank managerShareholders Toy supplierGovernment agencyCustomers Assignment1. What is the major objective of accounting?2. Collect information about ethics and social responsibility of accounting.Lesson 4Revenue、Expense &Profit收入、费用与利润RevenueRevenue, often referred to as sales, is the amounts earned from selling products or services.ExpensesExpenses are the costs incurred in generating or producing revenue.ProfitProfits, also called net income or earnings, is the amount that a business earns after subtracting all expenses necessary to earn revenues.LossLoss, also referred to as net loss, arises when expenses are more then revenues.FormulasRevenue expenses = net incomeA net income (profit) happens when the revenue is greater then the expenses.Revenue expenses = net lossA net loss happens when the expenses are greater then the expenses.Example 1Jill sell pens to students for $3.Jill pays $1 for the pens.Jill sells 200 pens.Did Jill make a profit or did Jill earn a loss?Revenue-Expenses=Income/LossJill sells 200 pens for $3 each giving her a revenue of $600.Jill buys these pens for $1 each, so 200 pens at $1 each equals $200 in expenses.Revenue600Expenses 200Income400Example 2Bill cuts lawns during the summer.Last summer Bill cut 200 lawns at $20/lawn.Bill purchased a lawnmower for $1200 and a few other lawn tools for an additional $150.Bill also has his buddy Jeff help him out on 43 lawns and paid him $10/lawn.Bill purchased $1000 in gas and oil for his equipment over the summer.Bills RevenuesLast summer Bill cut 200 lawns at $20/lawn.l200 X $20 = $4000Bills ExpensesBill purchased a lawnmower for $1200 and a few other lawn tools for an additional $150.Bill also has his buddy Jeff help him out on 43 lawns and paid him $10/lawn.Bill purchased $1000 in gas and oil for his equipment over the summer.$1200 + 150 = 1350 for equipment$10 X 43 = 430 for wages$1000 for gas1350 + 430 + 1000 = $2780Revenue-Expenses=Income/LossRevenue4000Expenses2780Profit1220Bill has a PROFIT of $1220!Assignment 1.3. AssignmentsChapter 1Accounting Assignment 1.doc(1-6题)
